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RESIDENTIAL STATUS OF AN INDIVISUAL

Income Tax - Basics - 03 - RESIDENTIAL STATUS OF AN INDIVISUAL An individual may be: Resident and ordinarily Resident in India; Resident and not-ordinarily Resident in India; Non-resident in India. Section Ordinarily Resident Resident But Not Ordinarily Resident 6(1)(a) He was in India for a period or periods totaling in all to 182 days or more during relevant previous year. He was in India for a period or periods totaling in all to 182 days or more during relevant previous year OR OR 6(1)(b) He .....

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10 previous years preceding the relevant previous year. Was non-resident in India in 9 or 10 previous years out of 10 previous years preceding the relevant previous year. And OR 6(6)(b) Must have stayed in India for 730 days or more during 7 previous years preceding the relevant previous year. Was in India for less than 730 days during 7 previous years preceding the relevant previous year. Explanation: For these persons, Sec. 6(1)(b) stated above shall not be applicable and only Sec. 6(1)(a) wo .....

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